About the Journal

 

Bulletin of Contemporary Accounting and Public Value (BOCAPV) is a peer-reviewed, open-access international journal dedicated to publishing pioneering research on modern accounting paradigms, public sector financial management, and the creation of societal value. Positioned as a premier scholarly forum bridging contemporary accounting theory with public administration, the bulletin serves accounting scholars, public finance economists, policy analysts, government auditors, and civic leaders worldwide. BOCAPV prioritizes high-impact empirical research, econometric analyses, public policy evaluations, and theoretical frameworks that explore how financial reporting and governance impact citizen well-being. By synthesizing core accounting principles with public value theory, social accountability, and institutional governance, the bulletin fosters a deep, comprehensive understanding of how modernized financial strategies drive societal equity, economic stability, and effective resource allocation in the public sphere.

Reflecting its mandate to champion the role of accounting in public value creation, the bulletin welcomes high-quality original research articles, systematic literature reviews, econometric studies, and applied financial evaluations within the following thematic areas:

Public Value Creation & Measurement: Performance-based budgeting, value-for-money (VfM) audits, social return on investment (SROI), and citizen-centric financial metrics in public administration.

Contemporary Public Sector Accounting: Evolution and adoption of International Public Sector Accounting Standards (IPSAS), accrual accounting in government, and integrated reporting frameworks.

Social, Environmental & Sustainability Accounting: ESG (Environmental, Social, and Governance) reporting in public entities, ecological cost-benefit analyses, and accountability in sustainable development initiatives.

Public Governance, Ethics & Accountability: Institutional transparency, anti-corruption frameworks, ethical financial leadership, and stakeholder engagement in state-owned enterprises (SOEs) and local governments.

Digital Transformation & Public Value: The impact of GovTech on financial transparency, big data analytics in public auditing, open government data, and the role of contemporary digital accounting systems in enhancing public trust.

Publication Frequency

To ensure rigorous editorial oversight while facilitating the timely dissemination of highly relevant financial and governance research, BOCAPV is published semi-annually (2 issues per year, typically scheduled for release in June and December). Special thematic issues focusing on post-crisis public value management, the localization of ESG reporting in municipalities, or digital accounting innovations for civic transparency may be commissioned by the Editorial Board.

BOCAPV enforces a strict double-blind peer review policy to maintain the highest standards of academic integrity, analytical objectivity, and empirical validity.

Initial Desk Evaluation: Every submission undergoes a preliminary screening by the Editor-in-Chief or a relevant Subject Editor to assess thematic alignment, methodological soundness (econometric rigor, qualitative case study depth, financial data accuracy, or conceptual logic), and structural compliance. Plagiarism screening via Turnitin/iThenticate is strictly executed at this stage, requiring a similarity index below the bulletin's maximum threshold.

Expert Peer Review: Manuscripts passing the desk evaluation are anonymized and assigned to at least two independent international reviewers who are established academic researchers, senior government auditors, or public administration economists.

Editorial Decision: Based on the reviewers' recommendations, the Editorial Board renders one of four decisions: Acceptance, Revisions Required (Minor/Major), Resubmit for Review, or Rejection. The final decision rests entirely on intellectual merit, methodological clarity, and the potential for tangible impact on contemporary accounting practices and public value creation.